Results 181 to 190 of about 3,007 (256)

Persistence of the Positive Impact of Legislative Strategies to Constrain Multinational Corporate Tax Avoidance in Light of the ‘PwC Tax Scandal’

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study examines the impact of Australia's multinational anti‐avoidance legislation and diverted profits tax on restricting corporate tax avoidance (CTA) among foreign significant global entities (SGEs) operating in Australia, in light of the Price Waterhouse Coopers (PwC) tax scandal.
Mikhail Shashnov   +5 more
wiley   +1 more source

Finance Education in Australia and New Zealand: A Contemporary Analysis of Undergraduate Finance Programs in Public Universities

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Finance has long been part of Australian and New Zealand tertiary education, although its long‐term presence has been offset by significant changes within the business education landscape. Employing an online content analysis approach, we provide an in‐depth analysis of the various forms of undergraduate finance education currently delivered ...
Scott J. Niblock, Michael B. Charles
wiley   +1 more source

Australian Royal Commissions Into Child Welfare, Abuse and Protection

open access: yesAustralian Journal of Politics &History, EarlyView.
ABSTRACT Both nationally and internationally, the Australian Royal Commission into Institutional Responses to Child Sexual Abuse (RCIRCSA) is widely viewed as a remarkably successful public inquiry. Unlike many other commissions, it was stable, attracted little controversy, was highly regarded, and led to extensive legal, regulatory and policy reform ...
Shurlee Swain, Katie Wright
wiley   +1 more source

What political theory can learn from conceptual engineering: The case of “corruption”

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract Conceptual change is commonplace in political theory. Recent scholarship argues that improving a concept, or “engineering” it, can sharpen its normative and explanatory power. This article illustrates what political theory can learn from conceptual engineering (CE) by examining the evolution of “corruption” as a case study.
Emanuela Ceva, Patrizia Pedrini
wiley   +1 more source

(Non)belonging and (un)freedom

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract This article centers on the concept of “belonging” to argue that belonging and freedom are fundamentally related, and that this relationship cannot be easily captured in formal terms alone. I contend that experiences of incomplete belonging among citizens deserve attention from political science because, in addition to their more obvious ...
Yuna Blajer de la Garza
wiley   +1 more source

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